World Benchmarking Alliance+Identification and prioritisation of material sustainability impacts

About the data

The WBA Nature Benchmark measures and ranks the world's most influential companies on their efforts to protect the environment and its biodiversity, tracking how companies are reducing their negative impacts on nature and contributing to the protection and restoration of ecosystems, aligned with the goals of the Global Biodiversity Framework. The 2026 edition assessed 750 companies across multiple sectors including agro-food, forestry, building, tourism and the blue economy. The benchmark is developed in close collaboration with an Expert Review Committee and partners including GRI, SBTN, and TNFD, with a methodology designed to incentivise companies to understand where nature-related risks are highest and act to halt damaging trends, while keeping human rights and social impacts at its core.

More information can be found here.

Methodology

Impact materiality assessments allow companies to identify and prioritise their most significant environmental, social and governance impacts. Embedding the results into their sustainability strategy ensures that companies address these critical areas effectively, enhancing their long-term resilience and aligning the company’s operations with the SDGs.

The company must conduct an impact or sustainability materiality assessment and meet both of the following aspects:
The company must prioritise a set of material impacts (i.e. to act upon and report) based on their significance. A materiality matrix with an impact materiality axis alone is insufficient; the company must explicitly and unambiguously identify which material impacts it will prioritize.
The company must describe the process, method, rationale or criteria used for prioritizing these impacts.

License

CC BY 4.0

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